Revista de Educação e Pesquisa em Contabilidade (REPeC)
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Professor-Referência: O Olhar de Discentes da Pós-Graduação em Ciências Contábeis
No full textObjetivo: Identificar os fatores que representam as competências docentes de professores percebidos como referência nos cursos de pós-graduação stricto sensu em Ciências Contábeis.
Método: Trata-se de um estudo descritivo com abordagem quantitativa. Realizou-se um levantamento junto aos discentes dos cursos de mestrado e doutorado acadêmico em Contabilidade no Brasil. A amostra foi composta por 177 alunos. Utilizou-se a análise descritiva e a análise fatorial exploratória para o tratamento dos dados.
Resultados: Foram identificados três fatores: Fator 1 – Competências pessoais, institucionais, de trabalho em equipe, avaliação, planejamento e preparação de conteúdo, comunicação, tutoria e elaboração das metodologias de ensino; Fator 2 – Competência investigativa e debate; Fator 3 – Competência tecnológica. Verificou-se que, embora as competências docentes consideradas inerentes ao processo de ensino sejam reconhecidas, aspectos pessoais e humanos são bastante valorizados pelos discentes em relação ao professor-referência.
Contribuições: O estudo contribui para o aprimoramento das práticas pedagógicas e da gestão dos cursos de pós-graduação em Ciências Contábeis, à medida que destaca a valorização das competências técnicas e humanas dos docentes, o que consequentemente irá refletir em sua atuação e na qualidade do processo de ensino pelo qual são responsáveis.
 
A look at narcissist traits, cybersecurity awareness, and breach costs: a study addressing students and professionals from the accounting field
No full textObjective: To analyze the influence of cybersecurity awareness and narcissistic personality traits on breach cost awareness.
Method: Descriptive research with a quantitative approach. Data were collected through a survey of two samples: 262 accounting students and 166 accounting professionals. Descriptive statistics and logistic regression were applied.
Results: Both students and professionals struggled with classifying breach costs and reporting them in financial statements. Cybersecurity awareness enabled professionals to understand the impacts of these costs better and feel more confident in their classification. Among students with stronger narcissistic traits, overconfidence led to reports of greater cybersecurity awareness; however, they failed to acknowledge their difficulties in classifying and reporting these costs. Professionals exhibited higher narcissistic scores and demonstrated greater knowledge in reporting breach costs in financial statements.
Contributions: The findings contribute to the literature, as empirical evidence on this topic remains limited, and offer practical implications for the professional field. They encourage reflection among companies and accounting education institutions on the need to develop specialized courses and content on cybersecurity, equipping accountants and aspiring accountants to recognize the financial impacts of cyberattacks.Objective: To analyze the influence of cybersecurity awareness and narcissistic personality traits on breach cost awareness.
Method: Descriptive research with a quantitative approach. Data were collected through a survey of two samples: 262 accounting students and 166 accounting professionals. Descriptive statistics and logistic regression were applied.
Results: Both students and professionals struggled with classifying breach costs and reporting them in financial statements. Cybersecurity awareness enabled professionals to understand the impacts of these costs better and feel more confident in their classification. Among students with stronger narcissistic traits, overconfidence led to reports of greater cybersecurity awareness; however, they failed to acknowledge their difficulties in classifying and reporting these costs. Professionals exhibited higher narcissistic scores and demonstrated greater knowledge in reporting breach costs in financial statements.
Contributions: The findings contribute to the literature, as empirical evidence on this topic remains limited, and offer practical implications for the professional field. They encourage reflection among companies and accounting education institutions on the need to develop specialized courses and content on cybersecurity, equipping accountants and aspiring accountants to recognize the financial impacts of cyberattacks
Can digital influencers shape users’ opinions on companies’ accounting choices?
No full textObjective: This study investigates the ability of digital influencers to shape the opinions of users of accounting information regarding companies’ accounting choices in the recognition of gains and losses.
Method: An experiment was conducted with 598 students, divided into two groups: one accessed only an excerpt from a company’s explanatory notes, while the other also watched a video presenting a digital influencer’s opinion. Both groups evaluated the criteria adopted by the companies to recognize gains and losses.
Results: The data analysis revealed that participants who watched the video were more likely to disagree with the accounting recognition in both cases and to align with the influencer’s opinion.
Contributions: This study demonstrates the persuasive power of digital influencers in contexts involving accounting judgments. The influencer can reinterpret technical messages and, in doing so, override the intended meaning of accounting content. The study offers relevant insights for regulators, accounting professionals, and information users, emphasizing the need to monitor the influence of digital figures and recognizing the role of social media as an intermediary in the communication of complex financial information.Objective: This study investigates the ability of digital influencers to shape the opinions of users of accounting information regarding companies’ accounting choices in the recognition of gains and losses.
Method: An experiment was conducted with 598 students, divided into two groups: one accessed only an excerpt from a company’s explanatory notes, while the other also watched a video presenting a digital influencer’s opinion. Both groups evaluated the criteria adopted by the companies to recognize gains and losses.
Results: The data analysis revealed that participants who watched the video were more likely to disagree with the accounting recognition in both cases and to align with the influencer’s opinion.
Contributions: This study demonstrates the persuasive power of digital influencers in contexts involving accounting judgments. The influencer can reinterpret technical messages and, in doing so, override the intended meaning of accounting content. The study offers relevant insights for regulators, accounting professionals, and information users, emphasizing the need to monitor the influence of digital figures and recognizing the role of social media as an intermediary in the communication of complex financial information
Individual- and Firm-level Determinants of Management Accountants´' Digital Competence
No full textObjective: Propose an instrument to capture digital competence in Mas and identify the most relevant individual- and firm-level factors associated with the digital competence of MAs.Method: We survey 109 MAs to develop and validate a 10-item digital competence scale, following the methodological steps of scale development (items generation, scale construction, dimensionality assessment, reliability, and validity) and data analysis (exploratory and confirmatory factor analysis). We also examine individual (position, experience, generation, gender, education) and firm-level (data analytics department, tech affinity, size, digital transformation) variables.Results: Our results show that individual factors are significantly associated with MAs’ digital competence. Specifically, digital competence declines with age but is higher among MAs who hold a controller position and those with greater interest in technology. Also, we find that MAs’ digital competence is negatively associated with the presence of an independent data analytics department within the organization.Contributions: This article offers several contributions. First, it advances management accounting literature on digitalization by showing that individual characteristics play a key role in enhancing digital competence within the accounting and finance function. Second, it provides a methodological contribution by introducing a novel scale to measure management accountants’ digital competence. Finally, it offers practical insights, suggesting that independent data analytics departments may actually hinder MAs’ development of digital competence. Objective: Propose an instrument to capture digital competence in Mas and identify the most relevant individual- and firm-level factors associated with the digital competence of MAs.Method: We survey 109 MAs to develop and validate a 10-item digital competence scale, following the methodological steps of scale development (items generation, scale construction, dimensionality assessment, reliability, and validity) and data analysis (exploratory and confirmatory factor analysis). We also examine individual (position, experience, generation, gender, education) and firm-level (data analytics department, tech affinity, size, digital transformation) variables.Results: Our results show that individual factors are significantly associated with MAs’ digital competence. Specifically, digital competence declines with age but is higher among MAs who hold a controller position and those with greater interest in technology. Also, we find that MAs’ digital competence is negatively associated with the presence of an independent data analytics department within the organization.Contributions: This article offers several contributions. First, it advances management accounting literature on digitalization by showing that individual characteristics play a key role in enhancing digital competence within the accounting and finance function. Second, it provides a methodological contribution by introducing a novel scale to measure management accountants’ digital competence. Finally, it offers practical insights, suggesting that independent data analytics departments may actually hinder MAs’ development of digital competence.
Conformidade simbólica ou governança eficaz? Características do Conselho de Administração e Relato Integrado no Brasil
No full textObjective: To analyze the influence of Board of Directors' characteristics on the quality of integrated reports disclosed by publicly traded Brazilian companies, from the perspective of Institutional Theory, considering the mechanisms of coercive, normative, and mimetic isomorphism.
Method: A content analysis was conducted on the integrated reports of 35 companies listed on B3 between 2016 and 2023, with a quality index constructed based on the dimensions of content, history, assurance, and form. As suggested by the Hausman and Chow tests, fixed-effects multiple regression models were applied to test the hypotheses.
Results: The results revealed that gender diversity and board activity obtained negative and statistically significant effects on IR quality, while board independence and firm size showed no significant association. This evidence suggests a process of institutional compliance that is more symbolic than substantive, strongly influenced by regulatory (coercive isomorphism) and normative pressures.
Contributions: This study reinforces the applicability of Institutional Theory in the analysis of corporate governance, demonstrating that formal attributes of the Board of Directors do not always result in higher information quality. In practical terms, the findings highlight the need for public policies and corporate initiatives that strengthen board members' effective engagement with the disclosure process, going beyond a mere response to institutional pressures. Objetivo: Analisar a influência das características dos Conselhos de Administração na qualidade dos Relatos Integrados (RIs) divulgados por empresas brasileiras de capital aberto, sob a ótica da Teoria Institucional, considerando os mecanismos de isomorfismo coercitivo, normativo e mimético.
Método: Realizou-se análise de conteúdo em RIs de 35 empresas listadas na B3 entre 2016 e 2023, com construção de um índice de qualidade baseado nas dimensões de conteúdo, histórico, garantia e forma. Para testar as hipóteses, foi aplicada regressão múltipla com efeitos fixos, conforme indicado pelos testes de Hausman e Chow.
Resultados: Os resultados revelaram que a diversidade de gênero e a atividade do conselho apresentaram efeitos negativos e estatisticamente significativos sobre a qualidade do RI, enquanto independência e tamanho do conselho não mostraram associação significativa. Tais evidências sugerem um processo de conformidade institucional mais simbólica que substantiva, fortemente influenciado por pressões regulatórias (isomorfismo coercitivo) e normativas (isomorfismo normativo).
Contribuições: Este estudo reforça a aplicabilidade da Teoria Institucional na análise da governança corporativa, demonstrando que atributos formais do Conselho de Administração nem sempre resultam em maior qualidade informacional. Em termos práticos, os achados apontam a necessidade de políticas públicas e iniciativas corporativas que fortaleçam o engajamento efetivo dos conselheiros com o processo de disclosure, indo além da mera resposta a pressões institucionais
Uma indústria vital: seleção, acompanhamento e report da cadeia de fornecedores a partir das normas de sustentabilidade
No full textObjective: This case aims to develop students’ ability to reflect on and propose mechanisms for selecting, monitoring, and reporting on suppliers, considering sustainability standards.Method: The case study is designed to be applied in undergraduate and graduate programs in Accounting and Business Administration, particularly in courses that address ESG topics, such as Environmental Accounting, Contemporary Topics, ESG Reporting, and Sustainability, among others. This case is structured into three 90-minute classes and can be implemented using different teaching methodologies, such as mood boards, videos, Padlet, and written reports.Results: Students are expected to discuss the importance of organizations maintaining a good reputation through their Environmental, Social, and Governance (ESG) performance. The case also addresses the disclosure of information and the adoption of IFRS S1/ CBPS 01, IFRS S2/CBPS 02, and GRI standards, and is aligned with the Sustainable Development Goals (SDGs). These disclosures are important because they add value to the business, and the discussions place students in a context where suppliers must adhere to stringent requirements regarding the services and products they provide.Contributions: The case offers a practical perspective and encourages students’ critical reflection on the complexity and relevance of decisions involving environmental and social aspects in the product supply chain, as well as on how such information must be reported.Objetivo: O caso pretende desenvolver a capacidade dos estudantes de refletir e propor mecanismos de seleção, acompanhamento e report de fornecedores, observando as normas de sustentabilidade.Método: Sugere-se a aplicação do caso em turmas de cursos de graduação e pós-graduação em Ciências Contábeis e Administração, especialmente em disciplinas que abordem a temática de ESG, como Contabilidade Ambiental, Tópicos Contemporâneos, Relatórios ESG, Sustentabilidade, entre outras. O caso está estruturado em três aulas de 90 minutos cada e pode ser operacionalizado a partir de diferentes metodologias de ensino, tais como o mood board, vídeos, Padlet e construção de reports.Resultados: Espera-se que os estudantes discutam a importância das organizações em manter sua boa reputação perante a sociedade com vistas ao desempenho de Environmental, Social and Governance (ESG). Além disso, o caso aborda a evidenciação de informações e a adoção da IFRS S1/CPBS 01, da IFRS S2/CPBS 02 e das normas GRI, e está alinhado aos Objetivos de Desenvolvimento Sustentável (ODS). Essas informações e divulgações são importantes, pois agregam valor ao negócio, e as discussões do caso posicionam o estudante em um ambiente em que os fornecedores tendem a seguir as regras rígidas referentes aos serviços e produtos que oferecem.Contribuições: O caso fornece um olhar para a prática, com vistas a contribuir para a reflexão crítica dos estudantes sobre a complexidade e a relevância das decisões envolvendo aspectos ambientais e sociais na cadeia de fornecimento de produtos e a forma de reportar essas informações
Relationship between executive variable compensation and tax aggressiveness: The moderating role of national culture
No full textObjective: To assess the moderating role of national culture in the relationship between executive variable compensation and tax avoidance.
Method: The study population comprised non-financial firms listed on stock exchanges in G-20 countries. The sample consisted of 29,148 firms and 80,891 observations covering the period from 2013 to 2021. Abnormal Book-Tax Differences (ABTD) were used as a proxy for tax avoidance. Data were collected from the Refinitiv Eikon® database, and the analysis was conducted using multiple linear regression, with coefficients estimated through the Ordinary Least Squares (OLS) method.
Results: Executive variable compensation is positively associated with tax avoidance. Regarding the moderating effect of national culture dimensions, the findings suggest that the positive relationship between executive variable compensation and tax avoidance is stronger in countries with high levels of individualism, masculinity, and indulgence, and weaker in countries with high power distance, uncertainty avoidance, and long-term orientation.
Contributions: The study provides insights for society, executives, and shareholders, offering empirical evidence that may assist in designing more effective compensation schemes to align managerial actions with shareholder interests in corporate taxation strategies.Objective: To examine the moderating role of national culture in the relationship between executive variable compensation and tax aggressiveness.
Method: The study population comprised non-financial firms listed on stock exchanges and located in G-20 countries. The sample included 29,148 firms and 80,891 firm-year observations from 2013 to 2021. The abnormal portion of Book-Tax Differences (ABTD) was used as a proxy for tax aggressiveness. Data were obtained from the Refinitiv Eikon® database, and analyses were conducted using multiple linear regression (OLS) with panel data and fixed effects.
Results: Executive variable compensation is positively associated with tax aggressiveness. Regarding the moderating role of national culture, the results indicate that this positive association is stronger in countries with high individualism, masculinity, and indulgence, and weaker in countries with high power distance, uncertainty avoidance, and long-term orientation.
Contributions: National culture influences the effectiveness of performance-based compensation contracts and shapes corporate tax behavior. These findings contribute to the design of executive compensation strategies that align with shareholder objectives while accounting for cultural context
Behind the Scenes of Brazil’s Fiscal Responsibility Law: discussions, stakeholders’ interests, key debates, and foundational documents
No full textObjective: This article aims to investigate the behind-the-scenes aspects of the deliberative process that resulted in the approval of the Fiscal Responsibility Law (FRL), analyzing national and international influences, the pronouncements of the actors involved, and the divergences that marked its formulation.Method: This study adopts a qualitative and exploratory approach, based on content analysis and bibliometric analysis of 967 articles on the FRL. Additionally, 27 meeting minutes from the Special Committee, 28 technical works and studies, and 19 national and international newspaper clippings were examined, with the support of NVivo software for categorizing and processing data.Results: Evidence indicates that the FRL was influenced by international experiences, especially New Zealand’s Fiscal Responsibility Act and IMF recommendations. The discussions focused on personnel expenses, credit operations, and outstanding payables, revealing tensions between the rigidity advocated by oversight bodies and the flexibility requested by states and municipalities.Contributions: This study shows that the FRL results from political negotiations, diverse interests, and international pressures, consolidating principles of planning, transparency, and accountability. The analysis reinforces its understanding as a landmark of public governance in Brazil and supports future reforms and research on fiscal responsibility.Objective: This article aims to investigate the behind-the-scenes aspects of the deliberative process that resulted in the approval of the Fiscal Responsibility Law (FRL), analyzing national and international influences, the pronouncements of the actors involved, and the divergences that marked its formulation.Method: This study adopts a qualitative and exploratory approach, based on content analysis and bibliometric analysis of 967 articles on the FRL. Additionally, 27 meeting minutes from the Special Committee, 28 technical works and studies, and 19 national and international newspaper clippings were examined, with the support of NVivo software for categorizing and processing data.Results: Evidence indicates that the FRL was influenced by international experiences, especially New Zealand’s Fiscal Responsibility Act and IMF recommendations. The discussions focused on personnel expenses, credit operations, and outstanding payables, revealing tensions between the rigidity advocated by oversight bodies and the flexibility requested by states and municipalities.Contributions: This study shows that the FRL results from political negotiations, diverse interests, and international pressures, consolidating principles of planning, transparency, and accountability. The analysis reinforces its understanding as a landmark of public governance in Brazil and supports future reforms and research on fiscal responsibility
Beyond Teaching: Multiple Roles Played by University Professors and the Perception of Organizational Justice
No full textObjective: To analyze the relationship between the multiple roles of university professors and the perception of organizational justice among professors in the business field at Brazilian universities.
Method: An online questionnaire was administered to faculty members from Business Administration, Public Administration, and Accounting Sciences programs at 79 Brazilian universities (49 public, 23 private, and 7 mixed). The hypotheses were tested using Spearman’s correlation and group differences analysis.
Results and Contributions: Simultaneous role performance is common in universities. Professors in the “educator” role tend to have lower perceptions of justice regarding the distribution of rewards. In contrast, professors in the “researcher” role exhibit higher perceptions of justice regarding decision-making procedures. Additionally, perceptions of justice increase among those in the “extensionist” and “manager” roles, but only with respect to task distributive justice. Significant differences were found between those performing multiple roles simultaneously and those performing a single role. This study’s results highlight the importance of discussing the configuration of university professors in Brazil and their perceptions of justice.Objective: To analyze the relationship between the multiple roles of university professors and the perception of organizational justice among professors in the business field at Brazilian universities.
Method: An online questionnaire was administered to faculty members from Business Administration, Public Administration, and Accounting Sciences programs at 79 Brazilian universities (49 public, 23 private, and 7 mixed). The hypotheses were tested using Spearman’s correlation and group differences analysis.
Results and Contributions: Simultaneous role performance is common in universities. Professors in the “educator” role tend to have lower perceptions of justice regarding the distribution of rewards. In contrast, professors in the “researcher” role exhibit higher perceptions of justice regarding decision-making procedures. Additionally, perceptions of justice increase among those in the “extensionist” and “manager” roles, but only with respect to task distributive justice. Significant differences were found between those performing multiple roles simultaneously and those performing a single role. This study’s results highlight the importance of discussing the configuration of university professors in Brazil and their perceptions of justice
Relevância informacional e rodízio de auditoria: evidências no Brasil
No full textObjective: This study investigates whether audit rotation provides incremental informational content for participants in the Brazilian capital market.
Method: The value relevance model of Collins et al. (1997) is applied to a sample of 402 companies (2,680 observations) listed on the B3 between 2010 and 2021. The rotation variables were obtained from the firms’ Reference Forms and classified by type (audit firm or audit partner), nature (voluntary or mandatory), and audit firm size (Big 4 or non-Big 4).
Results: The results show asymmetrical capital market reactions to audit rotation information. Rotation of signatory partners is positively value relevant, whereas mandatory audit rotation is not. The findings also indicate that replacements from non-Big 4 to Big 4 firms are perceived as value relevant, while any change to a non-Big 4 firm leads to negative investor responses.
Contributions: The study contributes by demonstrating that audit firm rotation constitutes a relevant accounting element for value creation in the market, as it functions as an informational mechanism that signals to investors the reliability of the reported accounting figures and the likelihood of detecting and reporting deviations in accounting practices.Objetivo: Este estudo investiga se o rodízio de auditoria externa fornece conteúdo informativo incremental para os participantes do mercado de capitais brasileiro.
Método: Esta pesquisa emprega o modelo de value relevance de Collins et al. (1997) em uma amostra de 402 empresas (2.680 observações) listadas na B3 entre 2010 e 2021. As variáveis do rodízio foram obtidas nos Formulários de Referência e classificadas conforme o tipo (firma ou sócio), a natureza (voluntária ou obrigatória) e o porte da firma (BIG4 ou não-BIG4).
Resultados: Os resultados demonstram comportamento assimétrico do mercado de capitais às informações do rodízio de auditoria. O rodízio de sócios signatários é positivamente relevante. Enquanto isso, o rodízio obrigatório não se mostrou relevante. Os resultados revelaram também que a substituição de firmas não-BIG4 para firmas BIG4 é percebida como relevante, enquanto qualquer mudança para firmas não-BIG4 provoca resposta negativa dos investidores.
Contribuições: Este estudo contribui ao demonstrar que o rodízio de auditoria configura um aspecto contábil relevante para a formação de valor no mercado, pois se trata de mecanismo informacional que sinaliza aos investidores a confiabilidade dos números contábeis divulgados; além da probabilidade de detecção e reporte de desvios nas práticas contábeis